Criminal Liability for Accountants

question 44

Multiple Choice

Criminal liability for accountants

• A)is not an option under securities law;there is only civil liability.
• B)is possible under the Securities Act of 1933,the 1934 Act,state securities laws,and the Internal Revenue Code.
• C)may result in fines but not imprisonment from violation of the federal securities laws.
• D)will result from violation of the accountant-client privilege under federal law.

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Definitions:

Change-Of-Shift Report

A communication process between healthcare professionals to transfer patient care information at the end of one shift and the beginning of the next.

Patient's Attitudes

The perspectives or mental states of patients towards healthcare, treatments, and outcomes.

Walking Rounds

A collaborative approach in healthcare where medical professionals conduct patient check-ups and discussions while moving from room to room.

Meaningful Use

Refers to a set of standards defined by the Centers for Medicare & Medicaid Services (CMS) that govern the use of electronic health records (EHRs) and allows eligible providers and hospitals to earn incentive payments by meeting specific criteria.